FARM»Topics» 2. Effective January 1, 2008, Section 3.03(c) of the Plan is amended by adding the following new language to the end of existing text thereof:

2. Effective January 1, 2008, Section 3.03(c) of the
Plan is amended by adding the following new language to the end of existing
text thereof:

Effective
January 1, 2008, notwithstanding the preceding, for purposes of this Section 3.03,
a Participants remuneration shall also include Post-Severance
Compensation. For purposes of this Section 3.03
and the Plan, the term Post-Severance Compensation means the following
amounts paid after an Employees termination date. To the extent that such
amounts are paid to the Employee by the later of 2½ months after the Employees
termination date and the end of the Limitation Year that includes the Employees
termination date, Post-Severance Compensation includes the payment of regular
compensation for services during the Employees regular working hours, or
compensation for services outside the Employees regular working hours (such as

overtime
or shift differential), commissions, bonuses, or other similar payments,
provided that the payment would have been paid to the Employee prior to a
termination date if the Employee had continued in employment with the Employer.
Such remuneration shall be included during the Limitation Year in which the
Post-Severance Compensation is paid and not accrued.

3. Effective January 1, 2008, Section 3.03(b) of the
Plan is amended by adding the following new language to the end of existing
text thereof:

Annual additions for
purposes of Code Section 415 shall not include restorative payments. A
restorative payment is a payment made to restore losses to a Plan resulting
from actions by a fiduciary for which there is reasonable risk of liability for
breach of a fiduciary duty under ERISA or under other applicable federal or
state law, where Participants who are similarly situated are treated similarly
with respect to the payments. Generally, payments are restorative payments only
if the payments are made in order to restore some or all of the Plans losses
due to an action (or a failure to act) that creates a reasonable risk of
liability for such a breach of fiduciary duty (other than a breach of fiduciary
duty arising from failure to remit contributions to the Plan). This includes
payments to the Plan made pursuant to a Department of Labor order, the
Department of Labors Voluntary Fiduciary Correction Program, or a
court-approved settlement, to restore losses to the Plan on account of the
breach of fiduciary duty (other than a breach of fiduciary duty arising from
failure to remit contributions to the Plan). Payments made to the Plan to make
up for losses due merely to market fluctuations and other payments that are not
made on account of a reasonable risk of liability for breach of a fiduciary
duty under ERISA are not restorative payments and generally constitute
contributions that are considered annual additions.

Annual additions for
purposes of Code Section 415 of the Code shall not include: (1) The
direct transfer of a benefit or employee contributions from a qualified plan to
this Plan; (2) Rollover contributions (as described in Code Sections
401(a)(31), 402(c)(1), 403(a)(4), 403(b)(8), 408(d)(3), and 457(e)(16)); (3) Repayments
of loans made to a Participant from the Plan; and (4) Repayments of
amounts described in Code Section 411(a)(7)(B) (in accordance with
Code Sections 411(a)(7)(C)) and 411(a)(3)(D) or repayment of contributions
to a governmental plan (as defined in Code Section 414(d) ) as
described in Code Section 415(k)(3), as well as Employer restorations of
benefits that are required pursuant to such repayments.

4. Effective January 1, 2008, Section 3.03(e) of the
Plan is amended by adding the following new language to the end of existing
text thereof:

Notwithstanding the
preceding, if for any Limitation Year the Annual Additions allocated to a
Participants Account exceeds the maximum permissible amount as set forth in Section 8.1,
then such excessive Annual Additions shall be corrected as allowed under
applicable

5. Effective January 1, 2008, Section 3.03(d) of the
Plan is amended by adding the following new language to the end of existing
text thereof:

The
Employer may contribute under another Related Defined Contribution Plan in
addition to its contributions under this Plan.
If the Administrator allocated an excess amount to an Account on a date
which coincides with an allocation of the other Related Defined Contribution
Plan, the Administrator will attribute the total excess amount allocated as of
such date to any other qualified plan maintained by the Employer unless the
Administrator determines otherwise or applicable law prohibits such allocation
to the other qualified plan maintained by the Employer. For purposes of applying the limitations that
are applicable to a Participant for a particular Limitation Year under the
provisions of this Section and Code Section 415(c), the Employer
shall aggregate all Related Defined Contribution Plan in accordance with the
requirements set forth in Section 1.415(f)-1 of the Regulations. 